GSTIN
is a 15 digit unique code which is will be assigned to each taxpayer, which
will be State-wise and PAN-based.

The structure or format of 15 digit
GSTIN (Goods and Services Tax Identification Number) will look like below.

First two Digits

The
first digit of GSTIN is state code as per Indian Census 2011.

The state
codes are as below.

01 Jammu
and Kashmir

02 Himachal Pradesh

03 Punjab

04 Chandigarh

05 Uttarakhand

06 Haryana

07 Delhi

08 Rajastan

09 UP

10 Bihar

11 Sikkim

12 Arunachal
Pradesh

13 Nagaland

14 Manipur

15 Mizoram

16 Tripura

17 Meghalaya

18-Assam

19-West Bengal

20 Jharkhand

21 Orrissa

22 Chattisgarh

23 MP

24 Gujarat

25 Daman and Diu

26 Dadar and Nagar Haveli

27 Maharashtra

28 Andhra Pradesh

29 Karnataka

30 Goa

31 Lakshadweep

32 Kerala

33 Tamil
Nadu

34 Puducherry and

35 Anadaman and Nicobar Islands.

Next 10 Digits

It is
the PAN number of a business entity like your shop, mall or company.

13th Digit

It
indicates the number of registrations as a business entity has within a state
for the same PAN.

It will be an alpha-numeric number (first 1-9 and then
A-Z) and will be assigned on the basis of the number of registrations a legal
entity (having the same PAN) has within one state.

Let
say the company ABC registered in the same state for 5 times for different
businesses. In such case, this digit will be printed as 5. Let us assume, the
same company registered for around 15 times, then it should be represented as F
(1-9 numeric and later on 10th registration be named as A and 11th as B and so
on up to Z).

Hence,
a business entity can register the GSTIN within a single state for the maximum
of 35 times (1-9 and later on A-Z).

14th Digit

It
will be by default as Z.

15th Digit

The
last digit will be a check code which will be used for detection of errors.

What is the structure - format of 15 digit GSTIN - Goods and Services Tax Identification Number..
Reviewed by S. Chitra
on
July 06, 2017
Rating: 5 What is the structure - format of 15 digit GSTIN - Goods and Services Tax Identification Number.. From Basunivesh.com GSTIN is a 15...